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rations on as

Assessor of the assessment district, or the Tax Collector of the parish in which each company is liable to be taxed, according to law, a written statement, specifying under oath:

First-The real estate, if any, owned by such company, when the same is situated in this State;

Second-The capital stock actually paid in and not vested in real

estate.

Third-The place of its principal business, or where its principal operations are carried on, in which it is liable to be taxed.

61. [SEC. 37.] The Tax Collector and Assessor shall enter all Entry of corpo- incorporated companies, from which such statements shall have been sessment rolls. received by them, and the property of such companies in the descriptive or assessment roll in the following manner: In the first column they shall enter the name of the company liable to taxation on its capital or otherwise; in the second column, the quantity of real estate owned by the company and situated in their parish or district; in the third column, the actual value thereof, estimated as in other cases; in the fourth column, its capital stock paid in, and its value, to be ascertained in the parish of Orleans by the Assessor, and in the other parishes of this State by the Tax Collector, by the sales of the stock, or in any other manner, and not vested in real estate, situated within the State and then belonging to it; in the fifth column, they shall put the aggregate value for which the company is liable to be taxed, which value, thus ascertained, shall constitute the amount on which the tax of such corporation shall be levied, as is provided by law.

License to be paid before conducting busi

ness.

62. [SEC. 4.] From and after the passage of this act, it shall not be lawful for any person or corporation to carry on or pursue, practice or follow any of the trades or occupations enumerated in the foregoing sections of this act, in this State, before paying the tax levied thereon, and obtaining a license therefor, if not already licensed, from the Collector of the State taxes; and any person or corporation who shall refuse to pay the tax levied upon the trade or occupation pursued, carried on or followed by such person or corporation, or neglect to pay the same for thirty days after the same shall have become due, or from and after the time such person or corporation shall commence to carry on, pursue or practice any of such trades or occupations in this State, from and after the first day of March, eighteen hundred and seventy, shall forfeit and pay to the State, upon conviction thereof, a sum of money not less than fifty nor more than one thousand dollars, besides the tax to which such person or corporation may be liable; provided, that persons or

enue law of 1869

to be paid for

corporations practicing or pursuing taxed trades or occupations, Tax under revshall pay the licenses for the year one thousand eight hundred and seventy, prescribed in the revenue law of eighteen hundred and sixty-nine.

the year 1870.

63. [SEC. 39.] All licenses and taxes assessed by law on the property of any person, firm, company or corporation, are hereby Taxes a lien. declared a lien and privilege on the movable, and a mortgage on the immovable property of such person, firm, company or corporation, for his or their entire tax, any alienation thereof or incumbrance thereon notwithstanding, and shall exist in favor of the State for the amount of the State taxes assessed and in favor of the parish for the amount of the parish taxes assessed, and shall be paid by preference over all other liens, privileges, mortgages and incumbrances.

1857-268.

associations for

64. [SEC. 739.] Any association formed for the purpose of pro- Incorporation of moting the love and practice of the fine arts, may be incorporated promoting the under the general laws of this State.

LIMITATIONS TO AUTHORITY OF MUNICIPAL CORPORATIONS.

love and practice of fine arts.

tra session.

cipal taxation.

65. [SEC. 8.] No city or other municipal corporation shall levy a tax for any purpose, which shall exceed two per centum on the 1870-126-Exassessed cash value of all the property therein listed for taxation; Limit to muninor shall the Police Jury of any parish levy a tax for parish purposes, except to pay indebtedness incurred prior to the passage of this act, during any year, which shall exceed one hundred per centum of the State tax for that year, unless such excess, whether levied by village, cities or parochial authorities, shall first be sanctioned by a vote of a majority of the voters of said village, city or parish, at an election held for that purpose. No per capita tax No per capita except the poll tax authorized by the Constitution shall be assessed tax. or collected in this State.

tax, except poll

by municipal

66. [SEC. 1.] Hereafter neither Police Juries or other parish 1870-47. authorities, nor the officers of any municipal corporation, shall have Per capita tax or exercise the power to ordain, levy or collect a per capita tax for corporations any purpose whatsoever.

illegal.

taxes.

67. [SEC. 2.] Hereafter neither Police Jurors nor other parish authorities shall make appropriations or expenditures for the pur- Special road pose of making or repairing the public roads or bridges in their respective parishes until provisions for the payment of such appropriations or expenditures have been made by laying a special tax on all the real and personal property in the parish, and payment for work performed, or material furnished, for making or repairing

Road fund.

roads or bridges, shall not be made from or out of any other fund or funds of the parish.

68. [SEC. 3.] When the Police Jury, or other parish authority of any parish in which there is a municipal corporation or corporations, shall cause to be assessed and collected a tax for road purposes, the amount of tax so collected from property situated within the limits of said municipal corporation, less the expense of collecting the same, shall be paid over by the Collector of parish taxes, the Treasurer of said corporation, and the authorities of said municipal corporation shall expend the said fund for the purpose of making or repairing the roads, streets or bridges of said municipal corporation.

1857-61.

Corporations to establish their domicile in Louisiana.

DOMICILE OF CORPORATIONS.

69. [SEC. 740.] Every corporation organized, or which may hereafter be organized under and by virtue of any law of this State, shall establish its domicile at some place within the State of Louisiana, and not elsewhere.

70. [SEC. 741.] Every such corporation shall, from and after Meetings, elec. the passage of this act, hold all its meetings for the tranaction of

tions, etc., to

place of domi

be held at the business appertaining to its corporate purposes or capacity, whether cile, under pain of its stockholders at large, for election of officers, or other purposes,

of nullity.

1859-142.

or of its Directors, Managers, Trustees, or other officers charged with the direction of its affairs, at the place of domicile of said corporation, and any such meeting held elsewhere, and any business transacted an any meeting held elsewhere, shall be unlawful and of no effect.

CORPORATIONS RECEIVING MONEY ON DEPOSIT OR DECLARING DIVIDENDS OR
PROFITS.

71. [SEC. 742.1 It shall be the duty of the several banks and the various insurance companies, incorporated in this State, on the first Monday of January next, and annually thereafter, to cause to be published in some newspaper printed in the city of New Orleans, and when to be once a week, for four weeks in succession, a list of the names of all

Weekly statements of unclaimed and unsettled

balances, how

published by

banks and insurance companics in New Orleans.

parties who may have in such institution any unclaimed or uncalled for sum of money, specifying the amount thereof, beginning from the several dates of their incorporation, where the same are of three years' standing, or more, at the time of such publications, whether the same arise from deposits, dividends, interest scrip, or result from the non-payment of any drafts, bills of exchange, certificates of deposit, or otherwise, drawn in favor of such person or persons, and

not subsequently paid by such institution, or as in the case of certificates of scrip not subsequently paid or delivered to the owner thereof; also all interest on scrip due and unpaid for more than three years since the same became demandable; and generally all indebtedness of such institutions, in any manner whatever, of more than three years' standing, or where the evidence of the fact or of the indebtedness is exclusively in possession of such institutions.

Same publicaby incorporated

tion to be made

institutions re

72. [SEC. 743.] The said duty of publication, according to the provisions of the preceding section, is hereby imposed upon all incorporated institutions of this State, receiving deposit or declaring dividends on money, scrip, or other evidences of indebtedness; and ceiving deposits the same shall be verified by the affidavits annexed thereto of the dividends. President and Cashier, where they are made by a bank, and of the President and Secretary when made by an insurance company.

or declaring

Omissions to

make said pub

lication subjects

the corporation

73. [SEC. 744.] Each and every omission to advertise in accordance with the provisions of this act shall subject the corporation so offending to a fine of one thousand dollars, recoverable before any court of competent jurisdiction, at the domicile where such corpo- so omitting to ration is established, in the name of and for the benefit of the Charity Hospital of New Orleans; provided, the publication herein Proviso. directed is only required when the sum exceeds ten dollars.

fine.

Provisions of this act not to

74. [SEC. 745.] This act shall not apply to the incorporated apply to incorsavings banks of the State.

RELATIVE TO INSTITUTIONS AND ORGANIZED COMPANIES RECEIVING APPRO

porated savings banks of this State.

PRIATIONS FROM THE STATE.

75. [SEC. 746.]

tions, companies and associa

tions receiving from the State.

appropriations

Those institutions, organized companies and associations, for whose benefit appropriations in money have been 1857-243. or may, hereafter, be made by this State, shall, on or before the first Duty of instituMonday of January of each year, report to the Auditor of the State a full and complete statement of their condition, exhibiting the kind and character of their property, and the revenue arising therefrom, the names of the officers attached to the institution, number of children, their ages, sex, place of nativity and date of admission, how instructed, whether a student in mechanics or trades, the disposition of the funds appropriated by the State, and the purposes for which any additional sums may be required.

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